T.C. Summary Opinion 2002-32
UNITED STATES TAX COURT
JANET L. WIEST, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RAYMOND A. WIEST, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 6294-00S, 6302-00S. Filed April 2, 2002.
Robert S. Schriebman and Patrick E. McGinnis, for
petitioners.
Timothy S. Sinnott, for respondent.
ARMEN, Special Trial Judge: These consolidated cases were
heard pursuant to the provisions of section 7463 of the Internal
Revenue Code in effect at the time that the petitions were
filed.1 The decisions to be entered are not reviewable by any
1 Unless otherwise indicated, all subsequent section
references are to the Internal Revenue Code in effect for 1983,
(continued...)
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